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BENBOW v. C.I.R.

No. 84-3036.

774 F.2d 740 (1985)

Donald L. BENBOW, Patricia J. Benbow, Earl R. Lueckel, Lois B. Lueckel, William H. Strong, and Ella K. Strong, Petitioners, Daniel W. Cass, Jr., Barbara Cass, Frederic E. Saunders, and Mary Alice Saunders, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided September 30, 1985.

Attorney(s) appearing for the Case

David I. Pincus, Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellant.

James S. Dacek, Cleveland, Ohio, for petitioners-appellees.

Before BAUER and WOOD, Circuit Judges, and FAIRCHILD, Senior Circuit Judge.

FAIRCHILD, Senior Circuit Judge.

Taxpayers Daniel W. Cass, Jr. and Frederic E. Saunders2 were employees of Electric Cord Sets, Inc. In 1959 Electric Cord established a pension plan and related trust. In 1959, and again in 1963 upon the plan's amendment, the Commissioner of Internal Revenue (Commissioner) issued letters determining that the plan was "qualified" under § 401(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 401...

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